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Includes contributory and reimbursing employer breakdowns with timely, secured, and resolved status counts, plus no outstanding prior-quarter entries and total estimated contributions due. Further sections define newly established and successor employers, successor and termination universe counting rules, and receivables aging buckets (\u003C=90/180 and age of receivables by months).",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/end-of-quarter-employers-delinquency-cutoff-date-total-wage-items-received/182665/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/end-of-quarter-employers-delinquency-cutoff-date-total-wage-items-received/182665.png","ImageObject",300,407,{"name":92,"@type":93},"Bill Black","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-08","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",11,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the purpose of the delinquency cutoff date in the report?","Question",{"text":113,"@type":114},"It marks the reference point for determining which employer reports qualify as delinquent for the quarter-end universe and related status counts.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"How are contributory and reimbursing employers handled in the quarter-end totals?",{"text":118,"@type":114},"The report separates contributory and reimbursing employers and tracks each through timely, secured, and resolved item statuses, along with totals received for the quarter.",{"name":120,"@type":111,"acceptedAnswer":121},"How are receivables categorized by age?",{"text":122,"@type":114},"Receivables are grouped into defined aging ranges (e.g., 6 months or less, 9 months, 12 months, 15 months, and over 15 months) to support end-period reconciliation and employer owing records.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},182665,1788349507,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},24189269381491,"https://ap-avatar.wpscdn.com/avatar/160000cf11732dd8392?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788146458752108895","| Report For Quarter Ended: Region Code: State: |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- |\n| Ln\u003Cbr>101 | End of Quarter Employers |  |  | 4. Delinquency Cutoff Date | 5. Total Wage Items Received |\n|  | 1. Contrib . | 2. Reimbur . | 3. Total |  |  |\n|  |  |  |  |  |  |\n\n\n| 201 | Contributory Employers |  |  | Reimbursing Employers |  |  |\n| --- | --- | --- | --- | --- | --- | --- |\n|  | 6. Timely | 7. Secured | 8. Resolved | 9. Timely | 10. Secured | 11. Resolved |\n|  |  |  |  |  |  |  |\n|  | 12. No . Outstanding Qtrs . Prior to Report Quarter |  | 13. Total Estimated\u003Cbr>Contributions Due |  |  |  |\n|  |  |  |  |  |  |  |\n\n\n| 301 | Newly Established Employers |  |  | Successor Employers |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  | 14.\u003Cbr>Number | 15. Time Lapse \u003C= 90 | 16. Time\u003Cbr>Lapse \u003C= 180 | 17. Number | 18. Time Lapse \u003C= 90 | 19. Time\u003Cbr>Lapse \u003C= 180 | 20. Inactv Terminations |\n|  |  |  |  |  |  |  |  |\n\n\n| 401 | 21. Total Beg . Period | 22. Determ\u003Cbr>Receivable |  | 23.\u003Cbr>Liquidated |  | 24. Declared Uncollected |  | 25. Removed End Period |  | 26. Total\u003Cbr>End Period | 27. Employers Owing Recs . |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n| 402 | Age of Receivables |  |  |  |  |  |  |  |  |  |  |\n|  | 28. 6 Months or Less |  | 29. 9 Months |  | 30. 12 Months |  | 31. 15 Months |  | 32. Over 15 Months |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n\n\n| 403 | 33. Total Beg . Period | 34. Determ\u003Cbr>Receivable |  | 35.\u003Cbr>Liquidated |  | 36. Declared Uncollected |  | 37. Removed End Period |  | 38. Total\u003Cbr>End Period | 39. Employers Owing Recs . |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n| 404 | Age of Receivables |  |  |  |  |  |  |  |  |  |  |\n|  | 40. 6 Months or Less |  | 41. 9 Months |  | 42. 12 Months |  | 43. 15 Months |  | 44. Over 15 Months |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |\n\n\n| 501 | Number of Audits |  | 47.Calendar Quarters Audited | Total Wages Audited |  | 50 .Number\u003Cbr>Change\u003Cbr>Audits |  | 51 .Hours Spent\u003Cbr>Auditing |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  | 45. Large\u003Cbr>Employers | 46. Total Audits |  | 48. PreAudit | 49. PostAudit |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n|  | Amount Underreported |  |  | Amount Overreported |  |  |  |  |\n|  | 52.Total Wages | 53. Taxable Wages | 54.\u003Cbr>Contributions | 55. Total Wages | 56. Taxable Wages |  | 57.\u003Cbr>Contributions |  |\n|  |  |  |  |  |  |  |  |  |\n\n\n| TAX FUNCTION / REPORT ITEM | ETA 581 COUNT | RQC A/S UNIVERSE |\n| --- | --- | --- |\n| Employer Count | A multi-unit employer is counted as ONE entity. |  |\n| Status:\u003Cbr>1) If one unit of a multi-unit employer is purchased by another employer is this a successor?\u003Cbr>2) New Employer DeterminationsHow are multi-unit determinations counted?\u003Cbr>3) Terminations-Only one unit goes out of business, is this considered a termination? | Yes-a partial successorship (if the State's law allows this)\u003Cbr>Same as employer count-it is ONE determination\u003Cbr>No-to count as a termination the entire entity must be terminated | The successor determination is included in the successor universe\u003Cbr>The determination is included as ONE record in the Status-New universe.\u003Cbr>To be included in the termination universe it must be a termination of the entire entity. |\n\n\n| TAX FUNCTION / REPORT ITEM | ETA 581 COUNT | RQC A/S UNIVERSE |\n| --- | --- | --- |\n| Report Delinquency:\u003Cbr>1) Individual reports are sent to and received from each unit, what if only one report is not received timely? | A multi-unit employer is counted as one entity, if any unit is late the entire entity is counted as delinquent.\u003Cbr>(single count also applies to timely, secured, resolved items) | Individual reports are reviewed to ensure proper actions are taken, therefore, if separate reports are mailed, each delinquent report is included in the universe. |\n|  |  |  |\n| D","cbCaidvAaIObIZx7","https://ap.wps.com/l/cbCaidvAaIObIZx7","pdf",336079,92,"English","# Report items and employer counts\n## Contributory vs reimbursing employers\n## Delinquency, wage items, and estimated contributions due\n## Newly established and successor employer measures\n## Receivables aging and audit-related fields","[{\"question\":\"What is the purpose of the delinquency cutoff date in the report?\",\"answer\":\"It marks the reference point for determining which employer reports qualify as delinquent for the quarter-end universe and related status counts.\"},{\"question\":\"How are contributory and reimbursing employers handled in the quarter-end totals?\",\"answer\":\"The report separates contributory and reimbursing employers and tracks each through timely, secured, and resolved item statuses, along with totals received for the quarter.\"},{\"question\":\"How are receivables categorized by age?\",\"answer\":\"Receivables are grouped into defined aging ranges (e.g., 6 months or less, 9 months, 12 months, 15 months, and over 15 months) to support end-period reconciliation and employer owing records.\"}]","End of Quarter Employers - Delinquency Cutoff Date - Total Wage Items Received | PDF",232]